Mr. Ted Owens:

I was not engaged with the VSSU in County Cork VEC, but when I was the CEO of the City of Cork VEC, the VSSU would have undertaken a number of audits every year. A central management group would decide what audits would be carried out and in what VECs or sections, such as the adult literacy service. The internal audit service was not internal to the city of Cork or to County Cork but was actually external in that sense. It would have decided to do a number of audits and would have reported the outcome to the chairperson of the audit committee. That committee would have considered the audits done by the VSSU.